1. Dalam hal apakah, auditor harus mengidentifikasi dan menilai risiko kesalahan material?

A. Tingkat laporan keuangan

B. Tingkat operasional entitas
C. Kepatuhan pada peraturan perundang-undangan
D. Entitas
2. If opening stock is Rs. 50,000, purchase is Rs. 420,000 and closing stock is Rs. 30,000, then
what is the cost of goods sold?
A. Rs. 440,000
B. Rs. 470,000
C. Rs. 400,000
D. Rs. 500,000
3. PT. Beruntung membeli 20% saham PT. Sejahtera, setelah perolehan saham tersebut
pencatatan investasi saham dilakukan sebagai berikut :
A. PT Beruntung menggunakan metode Cost, jika ada bukti bahwa PT Beruntung mempunyai
pengaruh signifikan terhadap PT Sejahtera
B. PT Beruntung harus menggunakan metode fair value, meskipun ada bukti bahwa Beruntung
mempunyai pengaruh signifikan terhadap Sejahtera
C. PT Beruntung harus menggunakan metode Ekuitas jika ada bukti bahwa PT Beruntung
mempunyai pengaruh signifikan terhadap PT Sejahtera
D. Semua salah
4. In the first month of operations, the total of the debit entries to the cash account amounted to
$700 and the total of the credit entries to the cash account amounted to $500. The cash
account has a
A. $500 credit balance
B. $700 debit balance
C. $200 debit balance
D. $200 credit balance
5. A large part of individual income tax is collected through withholding by employers. In case
the employee is a resident taxpayer (living in Indonesia), the above-mentioned tax rates
apply, except:
A. 15% for interest, dividend and royalties
B. 2% for service
C. 10% for land and building rental
D. 20% normal rate (can be reduced by using tax treaty provisions, or exempt services that
quality as business profits)
6. Which of the following is the most important qualitative factor that auditors should consider
when making materiality judgments?
A. A misstatement exceeded five percent of net income
B. The auditor also provides consulting services to the audit client
C. The misstatement will cause the client to fail to meet an earnings forecast
D. The audit committee is not well-educated about the accounting principle in question
7. The following are not included in the fiscal financial statements, namely:
A. Tax Liability Overview
 B. Calculating of Profit and Loss and changes in retained earnings
C. Fiscal Balance
D. Statement of Financial Position
8. Rumus untuk menghitung ending inventory adalah…
A. Beginning Inventory + Purchase – Purchase Discount – Purchase Return + Freight-in – Cost
of Goods Sold
B. Beginning Inventory + Net Purchase – Goods Available for Sale
C. Beginning Inventory + Purchase – Purchase Discount + Purchase Return + Freight-in – Cost of
Goods Sold
D. Beginning Inventory + Net Purchase + Cost of Goods Sold
9. Which of the following relatively small misstatements most likely would have a material effect
on an entity's financial statements?
A. An illegal payment to a foreign official that was not recorded
B. A piece of obsolete office equipment that was not retired
C. A petty cash fund disbursement that was not properly authorized
D. An uncollectible account receivable that was not written-off
10. Investasi pada saham dicatat pada harhga perolehan dan disesuaikan dengan keuntungan,
kerugian dan deviden disebut metode …
A. Ekuitas
B. Biaya
C. Cost
D. Semua salah
11. Jurnal yang perlu dibuat untuk mengeliminasikan pengakuan yang dilakukan oleh suatu
entitas induk atas dividen sebesar Rp1000 juta yang dibagikan entitas anak. Diketahui
entitas induk memegang 80% kepemilikan pada entitas anak serta menggunakan metode
ekuitas dalam mencatat..
A. Debit Kas Rp800 juta / Kredit Penghasilan Dividen Rp800 juta
B. Debit Penghasilan Dividen Rp800 juta / Kredit Kas Rp800 juta
C. Debit Penghasilan Dividen Rp800 juta / Kredit Dividen Diumumkan Rp800 juta
D. Debit Investasi pada entitas anak Rp800 juta / Kredit Dividen Diumumkan Rp800 juta
12. The company bears the risk for violating the basic principles of hedging principles. These
risks arise in the form of:
A. Currency mismatch
B. Liquidity risk
C. Outsourcing
D. Credit risk
13. Prime Cost + Conversion Cost equal to?
A. Manufacturing Cost
B. Conversion Cost
C. Prime Cost
D. None of the answer
14. Merchandise Inventory tidak ada dalam...
A. Statement of Financial Position
B. Income Statement
C. Trial Balance
 D. Retained Earnings Statement
15. Salah satu keunggulan Activity Based Costing dibandingkan dengan Volume Based Costing
adalah…
A. Memberikan pengukuran yang lebih akurat dari kos yang ditimbulkan oleh aktivitas
B. Kos yang diidentifikasi oleh system ABC mencakup seluruh kos yang berkaitan dengan
produk
C. Beberapa kos yang membutuhkan alokasi dari departemen dan produk pengukurannya
sudah tetap
D. Membutuhkan waktu yang relative singkat untuk mengimplementasikannya
16. Value Added Tax (VAT) involves the transfer of taxable goods or the provision of taxable
services in Indonesia. Events/services that are taxable, except:
A. Deliveries of taxable goods in by an enterprise
B. Import of taxable goods
C. Export of taxable goods (tangible and intangible) or services by a non-taxable enterprise
D. Use or consumption of taxable intangible goods/service originating from abroad
17. Manakah dibawah ini formula yang tepat untuk harga pokok penjualan pada entitas
manufaktur?
A. Saldo awal persediaan dalam proses + harga pokok produksi – saldo akhir persediaan dalam
proses
B. Saldo awal persediaan dalam proses + harga pokok produksi + saldo akhir persediaan dalam
proses
C. Harga pokok produksi – saldo awal barang jadi – saldo akhir barang jadi
D. Harga pokok produksi + saldo awal barang jadi – saldo akhir barang jadi
18. PT. BERSAUDARA menerima deviden senilai Rp 250. 000.000., atas Laba ditahan (R/E)
tahun 2017 dari kepemilikan saham sebesar 20% pada PT. KELUARGA, Pajak atas deviden
adalah ….
A. Rp37.500.000, PPh pasal 23 bersifat Final
B. Rp37.500.000, PPh pasal 23 bersifat Tidak Final
C. Rp25.000.000, PPh pasal 23 bersifat Final
D. Rp25.000.000, PPh pasal 23 bersifat Tidak Final
19. Planning, recording, analyzing, and interpreting financial information are called:
A. accounting
B. ethics
C. transaction
D. revenue
20. Assume the following data concerning the operation of the Mambo Company for the month
of September:
Number of units sold 100 units
Selling price per unit $20
Variable manufacturing cost/unit $5
Fixed manufacturing costs $300
Variable selling and administrative costs/unit $4
Fixed selling and administrative costs $110

Please compute the amount of contribution margin?

A. $690
 B. $1,200
C. $1,100
D. 1,500
21. Yang dimaksud prinsip obyektif adalah sebagai berikut :
A. Menyelesaikan pekerjaan dengan baik dan tuntas
B. Bebas konflik kepentingan dalam mengaudit
C. Menjaga informasi penting agar tidak dimanipulasi
D. Selalu focus mencapai tujuan audit
22. Assets taken out of a business for the owner's personal use is called:
A. capital
B. withdrawals
C. equities
D. revenue
23. Financial accounting provides the primary source of information for:
A. Decision making in finishing department
B. Improving customer service
C. Preparing the income statement for shareholders
D. Planning next year’s operating budget
24. What is not an impact of the application of PSAK 72 is...
A. Update on IT system
B. Revised Estimates and Judgment
C. Bad internal control
D. Communication with stakeholders
25. The purpose of the formation of PSAK 72 is to...
A. Adoption of IFRS 15 standard on customer contract revenue. Aims to harmonize and adjust
domestic SAK with world or international accounting
B. Allocating transaction prices to performance obligations separately based on relative stand-
alone selling prices
C. Establishes the principles that an entity applies to reporting information that is useful to
users of financial statements about the nature and cash flows arising from contracts with
customers
D. Combining two or more contracts entered into at the same time or adjacent the same
customer
26. If an individual fulfills any of the following conditions, then he/she is regarded a tax resident
in Indonesia, except:
A. The individual lives in Indonesia
B. The individual whose income come from Indonesia
C. The individual is in Indonesia for more than 183 days within a 12 month period
D. The individuals is in Indonesia during a fiscal year and intends to reside in Indonesia
27. Pernyataan yang benar terkait penggunaan metode ekuitas adalah...
A. Kepemilikan saham oleh investor <20%
B. Perlakuan akuntansi mengacu pada PSAK 71
C. Entitas penerbit ekuitas disebut sebagai anak perusahaan
D. Investor memiliki pengaruh signifikan atas investasinya
28. Randy just bought 800 shares of stock in Facebook at $19.50 per share. A stock company
that you have been working with charges $10 per transaction and you want to sell because
the current rate for your shares skyrocketed and is at $34.50 per share. How much did
Randy buy from Facebook?
A. 800 × $34.50 = $27,600
B. 800 × $19.50 = $15,600
C. $27,600 - $15,600 = $12,000
D. $12,000 - $20 = $11,980
29. The law that regulates the depreciation method in tax calculations is?
A. Law No. 36 of 2008 Article 11 concerning Income Tax
B. Law No. 36 of 2008 Article 16 concerning Income Tax
C. Law No. 36 of 2008 Article 11 concerning Income Value Added Tax
D. Law No. 36 of 2008 Article 16 concerning Income Value Added Tax
30. One of the reasons for the increase in end-user computing is the ability to offer the following
benefits:
A. Develop and maintain a company-wide transaction processing system and database that is a
resource for end-users to meet their information need
B. Accountants and end-users can decide what information need are important and whether
C. System should be developed or not, and the sense of ownership generated by implementing
end-user development helps users develop better system
D. Users realize computers can be used to meet more of their information needs
E. Users of information can develop their own applications using computer specialist as
advisors
31. Berdasarkan PSAK 1, pihak yang bertanggung jawab atas penyusunan dan penyajian
laporan keuangan entitas adalah...
A. investor
B. kreditor
C. manajemen
D. auditor
32. Princess Company has production data for January 20X1:
Direct materials used $ 400.000
Direct Labor 300.000
Factory Overhead 175.000

The Princess Company's Prime Cost for January are:

A. $400,000
B. $300,000
C. $700,000
D. $475,000
33. Audit ketaatan seringkali berkembang melebihi lingkup audit lainnya, yaitu selain
mengungkapkan pendapat atas kewajaran penyajian laporan keuangan, mencakup juga
audit atas efisiensi, ekonomi, efektivitas, serta
A. akurasi
B. evaluasi
C. kepatuhan atas prosedur dan peraturan tertentu
 D. pengendalian internal
34. On January 3, 2011, Han Company purchases a 15 percent interest in Ben Corporation’s
common stock for $50,000 cash. Han accounts for the investment using the cost method.
Ben’s net income for 2011 is $20,000, but it declares no dividends. In 2012, Ben’s net
income is $80,000, and it declares dividends of $120,000. What is the correct balance of
Han’s Investment in Ben account at December 31, 2012?
A. $47,000
B. $50,000
C. $62,000
D. $65,000
35. Identify which of the following is not part of the control process
A. Monitoring of actual activity
B. Comparison of actual with planned activity
C. investigating
D. developing a strategic plan
36. PT Martani memiliki 15% saham PT Mitra Karya Optima. Selama tahun 2019, PT Martani
menerima deviden kas sebanyak Rp 10.000.000,- dari PT Mitra Karya Optima.
Bagaimanakah pengaruh dividen kas tersebut terhadap investasi PT Martani jika pencatatan
investasi menggunakan metode ekuitas?
A. Menambah income
B. Mengurangu income
C. Mengurangi investasi
D. Menambah investasi
37. Pada hari terakhir periode, bengkel mobil Ferara membeli mesin turbo jet senilai Rp2M
secara kredit. Berdasarkan narasi tersebut, transaksi ini akan mempengaruhi...
A. Semua laporan keuangan
B. Laporan laba rugi dan laporan perubahan modal
C. Laporan posisi keuangan saja
D. Laporan laba rugi saja
38. Manakah dari pernyataan ini yang tidak tepat?
A. Ada hubungan sebab-akibat antara cost driver dengan jumlah biaya
B. Fixed cost memiliki cost driver dalam jangka pendek
C. Dalam jangka panjang semua biaya memiliki cost driver
D. Volume produksi merupakan cost driver bagi biaya produksi-langsung
39. Key activities of the internal audit function include:
A. Assessing whether the company is demonstrating best practice in corporate governance
B. Assessing the economy, efficiency, and effectiveness of operating activities (value for
money)
C. Providing recommendations on the prevention and detection of fraud
D. All options are correct
40. Are costs that vary in total directly and proportionately with changes in the activity level?
A. Fixed cost
B. Variable cost
C. Mixed cost
D. Irrelevant cost
41. Berikut ini adalah dampak e-commerce terhadap bukti audit, kecuali: